Eligible employers for 457(b) purposes are:
457(e)(1)(A): a State, political subdivision of a State, and any agency or instrumentality of a State or political subdivision of a State, and
457(e)(1)(B): any other organization (other than a governmental unit) exempt from tax under this subtitle.
My client is a tax exempt organization and also has an attorney general letter from our state attorney general opining that client is a "political subdivision of ____ County" for purposes of local law.
I know my client is an eligible employer, but I don't know which one.
Any ideas?